Henry Spencer & Sons Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06689826

Henry Spencer & Sons Limited

Filleted Unaudited Abridged Financial Statements

30 April 2026

Henry Spencer & Sons Limited

Abridged Financial Statements

Year Ended 30 April 2026

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Henry Spencer & Sons Limited

Abridged Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed Assets

Tangible assets	5		1,734	2,452

Current Assets

Debtors	631	1,090
Cash at bank and in hand	100,288	81,131
	---------	--------
	100,919	82,221

Creditors: amounts falling due within one year	37,483		31,431
	---------		--------
Net Current Assets		63,436	50,790
		--------	--------
Total Assets Less Current Liabilities		65,170	53,242

Provisions	434	613
	--------	--------
Net Assets	64,736	52,629
	--------	--------

Capital and Reserves

Called up share capital	6	10	10
Profit and loss account		64,726	52,619
		--------	--------
Shareholders Funds		64,736	52,629
		--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

Henry Spencer & Sons Limited

Abridged Statement of Financial Position (continued)

30 April 2026

These abridged financial statements were approved by the board of directors and authorised for issue on 6 October 2026 , and are signed on behalf of the board by:

Mr I Wilson
Director

Company registration number: 06689826

Henry Spencer & Sons Limited

Notes to the Abridged Financial Statements

Year Ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 212 Crookes, Sheffield, S10 1TG.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is recognised in the profit and loss account when, and to the extent that, the company obtains a right to consideration in exchange for its performance. A right to consideration is obtained when some, but not all, of its contractual obligations have been fulfilled. Where the company has partially performed its contractual obligations, it recognises revenue to the extent that it has obtained the right to consideration through its performance.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and law that have been enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis .

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements	-	25% straight line
Fixtures and fittings	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date .

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price . Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	£
Cost
At 1 May 2025	52,719
Additions	149
	--------
At 30 April 2026	52,868
	--------
Depreciation
At 1 May 2025	50,267
Charge for the year	867
	--------
At 30 April 2026	51,134
	--------
Carrying amount
At 30 April 2026	1,734
	--------
At 30 April 2025	2,452
	--------

6. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 0.01 each	1,000	10	1,000	10
	-------	----	-------	----

7. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	1,721	1,721
Later than 1 year and not later than 5 years	3,120	4,842
	-------	-------
	4,841	6,563
	-------	-------

8. Director's advances, credits and guarantees

There are no director's advances, credits or guarantees requiring disclosure.

9. Controlling party

Henry Spencer & Sons Limited is a 100% subsidiary of Henry Spencer & Sons Lettings Limited, a company incorporated in England & Wales.